Operating expenses (Tables)
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12 Months Ended |
Dec. 31, 2025 |
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| Analysis of income and expense [abstract] |
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| Disclosure of Research and Development Expense |
| | | | | | | | | | | | | For the year ended December 31, | | (in thousands of euros) | 2025 | 2024 | 2023 | | Purchases, sub-contracting and other expenses | (9,755) | | (27,048) | | (26,380) | | | Payroll costs (including share-based payments) | (12,206) | | (12,345) | | (10,721) | | Depreciation, amortization and provision expenses(1) | (1,154) | | (1,148) | | (1,295) | | | Total research and development expenses | (23,115) | | (40,541) | | (38,396) | |
(1)see Note 17.4. Depreciation, amortization and provision expenses
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| Disclosure of Selling, General and Administrative Expenses |
| | | | | | | | | | | | | For the year ended December 31, | | (in thousands of euros) | 2025 | 2024 | 2023 | | Purchases, fees and other expenses | (7,996) | | (8,073) | | (9,889) | | | Payroll costs (including share-based payments) | (12,226) | | (11,986) | | (11,772) | | Depreciation, amortization and provision expenses (1) | (138) | | (467) | | (387) | | | Total SG&A expenses | (20,360) | | (20,527) | | (22,049) | |
(1)see Note 17.4. Depreciation, amortization and provision expenses
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| Disclosure of Payroll Costs |
| | | | | | | | | | | | | For the year ended December 31, | | (in thousands of euros) | 2025 | 2024 | 2023 | | Wages and salaries | (14,234) | | (13,726) | | (13,621) | | | Payroll taxes | (6,579) | | (6,242) | | (5,585) | | | Share-based payments | (3,539) | | (4,298) | | (3,222) | | | Retirement benefit obligations | (80) | | (65) | | (65) | | | Total payroll costs | (24,432) | | (24,331) | | (22,493) | | Full-Time Equivalent (FTE) | 100 | | 106 | | 100 | | End-of-period employees (Headcount) | 97 | | 108 | | 102 | |
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| Disclosure of Depreciation, Amortization and Provision Expenses |
Depreciation, amortization and provision expenses by function are detailed as follows: | | | | | | | | | | | | | For the year ended December 31, 2025 | | (in thousands of euros) | R&D | SG&A | Total | | Amortization expense of intangible assets | (4) | | (1) | | (5) | | | Amortization expense of tangible assets | (1,263) | | (344) | | (1,607) | | | Reversal of provision for disputes and charges | 130 | | 240 | | 370 | | | Provision for disputes and charges | (17) | | (33) | | (50) | | | | | | | Total depreciation, amortization and provision expenses (except IAS 19) | (1,154) | | (138) | | (1,292) | | | | | | | Total Provision for retirement benefit obligations (IAS 19) (1) | (53) | | (26) | | (80) | | | Total depreciation, amortization and provision expenses | (1,207) | | (164) | | (1,372) | |
(1) This line excludes financial IAS19 impact - Details of the provision for retirement benefit obligations are provided in note 11 | | | | | | | | | | | | | | For the year ended December 31, 2024 | | (in thousands of euros) | R&D | SG&A | Total | | Amortization expense of intangible assets | (3) | | (1) | | (4) | | | Amortization expense of tangible assets | (1,300) | | (318) | | (1,618) | | | Reversal of provision for disputes and charges | 160 | | 52 | | 212 | | | Provision for charges | (6) | | (200) | | (206) | | | | | | | Total depreciation, amortization and provision expenses (except IAS 19) | (1,148) | | (467) | | (1,616) | | | Provision for retirement benefit obligations (IAS 19) | (45) | | (20) | | (65) | | | Total Provision for retirement benefit obligations (IAS 19) | (45) | | (20) | | (65) | | | Total depreciation, amortization and provision expenses | (1,193) | | (487) | | (1,681) | |
| | | | | | | | | | | | | For the year ended December 31, 2023 | | (in thousands of euros) | R&D | SG&A | Total | | Amortization expense of intangible assets | (1) | | — | | (1) | | | Amortization expense of tangible assets | (1,247) | | (270) | | (1,517) | | | Utilization of provision for disputes | — | | — | | — | | | Provision for charges | (47) | | (116) | | (163) | | | Reversal of provision for disputes | — | | — | | — | | | Total depreciation, amortization and provision expenses (except IAS 19) | (1,295) | | (387) | | (1,682) | | | Provision for retirement benefit obligations (IAS 19) | (42) | | (24) | | (65) | | | Total Provision for retirement benefit obligations (IAS 19) | (42) | | (24) | | (65) | | | Total depreciation, amortization and provision expenses | (1,337) | | (411) | | (1,747) | |
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| Disclosure of Other Operating Income (Expense) |
| | | | | | | | | | | | | For the year ended December 31, | | (in thousands of euros) | 2025 | 2024 | 2023 | | Other operating expenses | (21) | | (136) | | (2,542) | | | Other operating income | 85 | | 3 | | — | | Total Other operating income and expenses | 64 | | (134) | | (2,542) | |
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